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MDU-2 yrs regular ACCOUNTING FOR MANAGERS PAPER CODE: MBA105 COURSE OBJECTIVE The objective of this course

is to acquaint the students regarding various accounting concepts and its applications in managerial decision making Unit-I Financial Accounting-concept, importance and scope, accounting principles, journal, ledger, trial balance, depreciation (straight line and diminishing balance methods), preparation of final accounts with adjustments. Unit-II Analysis and interpretation of financial statements meaning, importance and techniques, ratio analysis; fund flow analysis; cash flow analysis (AS-3) Unit-III Cost accounting-meaning, importance, methods, techniques; classification of costs and cost sheet; inventory valuation; an elementary knowledge of activity based costing Unit-IV Management accounting- concept, need, importance and scope; Budgetary control- meaning, need, objectives, essentials of budgeting, different types of budgets; standard costing and variance analysis (materials, labour); marginal costing and its application in managerial decision making. Suggested Readings: 1. Singhal, A.K. and Ghosh Roy, H.J., Accounting for Managers, JBC Publishers and Distributors, Ne w Delhi 2. Pandey, I.M.,Management Accounting, Vikas Publishing House, NewDelhi 3. Horngren, Sundem and Stratton, Introduction to Management Accounting, Pearson Education, New.Delhi. 4. Anthony R.N. and Reece J.S., Management Accounting Principles, Homewood, Illinois, Richard D.Irwin, 1995. 5. Hansen & Mowen, Cost Management, Thomson Learning 6. Mittal, S.N., Management Accounting and Financial Management, Shree Mahavir Book Depot, NewDelhi. 7. Jain, S.P and Narang, K.L., Advanced Cost Accounting , Kalyani Publishers, Ludhiana. 8. Khan, M.Y. and Jain, P.K., Management Accounting, TMH, NewDelhi.

MBE- MDU Accounting for Managerial Decisions Paper Code: MBE 105 Unit-I Nature and scope of accounting concept; principles and standards; journal, ledger and ledger posting; preparation of trial balances; classification of capital and revenue expenditures; fixed assets and depreciation accounting- straight line and diminishing value method; preparation of financial statements along with adjustments. Unit-II Cost classification; preparation of cost-sheet; inventory accounting-inventory control and pricing methods. Labour cost accounting- remuneration and incentive techniques; conceptual knowledge of allocation of overheads. Unit-III Budgeting and budgetary control-types of budget; standard costing; variance analysis-material and labour; Fundamentals of strategic cost management; elementary knowledge of activity based cost and its application in budgeting. Unit-IV Marginal costing and cost-volume profit analysis; performance measurement- RI, ROI, EVA; responsibility accounting and human resource accounting. Suggested Readings: 1. I.M. Pandey, Management Accounting, Vikas Publishing House, New Delhi. 2. Hansen and Mowen, Management Accounting, Thomson Learning, Bombay. 3. M.Y. Khan and P.K. Jain, Management Accounting, Tata McGraw Hill, New Delhi. 4. Hrongren and Sundem, Introduction to Management Accounting, Prentice Hall of India, New Delhi. Only latest editions of the above are recommended.

MDU MBA hnrs FINANCE AND MANAGEMENT ACCOUNTING Paper Code: MBAH107 UNIT-I Financial Accounting-concept, importance and scope, accounting principles, accounting record and system, preparation of final accounts, depreciation methods UNIT-II Cost accounting-meaning, importance, methods and techniques; classification of costs and preparation of cost sheet; activity-based costing and activity-based management; cost-volumeprofit analysis 2

Unit-III Management accounting- concept, need, importance and scope; meaning and types of financial statements; techniques of financial statement analysis; ratio analysis; fund flow statement; cash flow statement (AS-3) Unit-IV Role of budgeting process of budgeting, preparation of master budget, activity based budgeting; zero based budgeting; performance budgeting; behavioral dimension of budgeting; standard costing and variance analysis (material and labour); customer profitability and sales variance analysis; cost information and managerial decisions Suggested Readings: 1. Vaidya, S C and Suveera Gill, Cost Management: A Strategic Emphasis, Macmillan Publications 2. Hansen, Mown, Cost Management, Cenage Publication 3. Horngreen, T Charles, Cost Accounting: A Managerial Emphasis, Pearson Publication 4. Hilton, W Ronald, Managerial Accounting, Tata McGraw Hill 5. Anthony and Kaplan, Management Accounting, Pearson Publication 6. Anthony, Accounting: Text and Cases, Tata McGraw Hill Note: 1. Instructions for External Examiner: The question paper shall be divided in two sections. Section A shall comprise of eight short answer type questions from whole of the syllabus carrying two marks each, which shall be compulsory. Answer to each question should not exceed 50 words normally. 2. Section B shall comprise 8 questions (2 questions from each unit). The students will be required to attempt four questions selecting one question from each unit. 3. All questions will carry equal marks.

KU HONS-105:

Accounting for Managers

Max. Marks: 100 External: 60 Internal: 40 Time: 3 Hours Note: There will be two parts in the question paper. Part A will comprise 8 questions of 5 marks each. Part B will comprise 5 questions of 10 marks each. The candidate would be required to attempt 6 questions from Part A and 3 Questions from Part B. At least 3 case studies would be discussed in the class for the purpose of Internal Assessment. Course Objective: The Objective of this course is to develop the understanding of basic concepts of accounting and to equip the students with such methods and tools of accounting which will help them in managing and controlling the costs. 3

Course Outline: Meaning, Nature and Role of Accounting. The Accounting equation. Accounting concepts and conventions. Accounting records and system of Drafting of Profit and Loss Account and Balance Sheet of non corporates entities. Financial Information Analysis: Tools of financial analysis; Preparing of fund flow and cash flow statements, ratio analysis. Cost: Concept, Nature, Elements and Classification, cost Control Decision Accounting. Marginal Costing; Cost- Volume-Profit Analysis. Activity based costing. Budgetary Control: Concept and Types of Budgets. Flexible Budgeting, Concept of Zero base Budgeting. Standard Costing and Elementary variance analysis. Responsibility Accounting, corporate governance. Management control: concept and nature; Behavioural implications of management control, Concept of Management Audit. Suggested Readings: I. Gupta, R.L. 2. Jawahar Lal And Seema Srivastava 3. M. Bendrey 4. H.V. Jhamb : Advanced Accountancy, Vol. -1 & II : Cost Accounting : Essentials of Management Accounting in Business, Ane Books : Fundamentals of Management Accounting 2ed, Ane Books

KU MBA CP106: Accounting for Managers Max. Marks: 100 External 70 Internal :30 Time : 3 Hours Note :- The examiner will set eight questions in all. Question No.1, comprising of seven short answer type question, shall be compulsory. In all, the students would be required to attempt five questions. All Questions will carry equal marks. Objectives The basic purpose of this course is to develop an insight of postulates, principles and techniques of accounting and application of financial and accounting information for planning decisionmaking and control. Course Contents Financial Accounting - Meaning, scope and importance; Accounting concepts and conventions; Formation and importance of accounting Standards; Accounting process; Depreciation accounting and policy, Preparation of final accounts of noncorporate entities, Proforma of Balance Sheet of Joint stock Companies, Cost-accounting : nature and scope of costing; Cost concepts and Classifications; Usefulness of Costing to Managers; Preparation of Cost-Sheet.

Management Accounting : Nature, scope and tools of Management Accounting; Management Accounting vs. Financial accounting; Financial analysis, Ratio analysis, Funds-Flow Statement, Cash-flow Statement Budgeting: Types of budgets and their preparation, Performance budgeting and Zero-base budgeting. Marginal costing : Breakeven analysis. Decision involving alternative choices. Standard Costing: An Overview Suggested Readings: 1. Anthony, RN. and Reece, J.S. Accounting Principles, 6th ed, Homewood, illinois, Richard D. irwin, 1995. 2. Bhattachaiya : 5.K. and Dearden J. : Accounting for Management, Text and Cases, New Delhi, Vikas, 1996. 3. Gupta, RI. and Raxnaswamy : Advanced Accountancy, Volume I & II, Sultan Chanc & Sons. 4. Hingorani, N.L. and Rairanathan, A.R. : Management Accounting, Sthed., New Delhi, Sultan Chand, 1992. 5. Jawahar La! : Cost Accounting , Vikas Publishing House, New Delhi. 6. Maheshwari, S.N. : Advanced Accounting, Vikas Publishing House, New Delhi. The list of cases and specific references including recent articles will be announced in the class at the time of launching of the course.

GJU, Hissar MBA-104 ACCOUNTING FOR MANAGERS Objective: The basic purpose of this course is to develop an insight of postulates, principles and techniques of accounting and application of financial and accounting information for planning decisionmaking and control Course Contents Financial Accounting- Meaning, scope and importance; Accounting concepts and conventions; Accounting process; Preparation of final accounts of non-corporate entities, Performa of Balance Sheet of Joint-stock Companies. Cost-accounting: nature and scope of costing; Usefulness of Costing to Managers. Management Accounting: nature, scope and tools of Management Accounting; Management Accounting vs. Financial accounting; Ratio analysis. Budgeting: Types of budgets and their preparation, Performance budgeting and Zero-base budgeting

Marginal costing: Break-even analysis, Decision involving alternative choices. Standard Costing: An Overview. Suggested Readings 1. Anthony R.N. and Reece J.S. Accounting Principles, Homewood, Illinois, Richard D. Irwin. 2. Bhattacharya S.K. and Dearden J. Accounting for Management. Text and Cases, New Delhi, Vikas Publishing House, New Delhi. 3. Gupta, R.L. and Ramaswmy, M. Advanced Accountancy, Volume I&II, Sultan Chand & Sons 4. Hingorani, N.L and Ramanathan, A.R., Mana Accounting, Sultan Chand & Sons, New Delhi. 5. Jawahar Lal, Cost Accounting, Vikas Publishing House, New Delhi 6. Maheshwari, S.N., Advanced Accounting, Vikas Publishing House, New Delhi Note:- The list of cases and specific references including recent articles will be announced in the class at the time of launching of the course.

DCRUST MBA105 FINANCIAL ACCOUNTING FOR MANAGERS External Marks: 70 Internal Assessment: 30 Time: 3 Hours Course Objective The main objective of this course is to promote an indepth understanding of fundamental accounting concepts and practice as well as to enhance users ability to apply such concepts to make betterinformed managerial decisions. Course Contents Unit I: Introduction to Finance, Accounting as an information system, Accounting principles, conventions and concepts, Generally Accepted Accounting Principles (GAAP), Balance sheet and related concepts, the profit and loss account and related concepts, Users of accounting statements. An overview of Accounting Standards (AS) in India Unit II: Accounting Cycle, Measurement of business income and financial position: Constructing corporate financial statements i.e. Journal, Ledger, Trial Balance, Profit and Loss Account, Balance Sheet, Cash flow statement, Provision affecting preparation, presentation & analysis of Audit reports & Directors reports Unit III: Accounting for Tangible & Intangible Assets: Fixed Assets and Depreciation Accounting, Inventory Valuation, Valuation of Goodwill. 6

Unit IV: Financial Analysis Concepts and objectives. Tools of Financial Analysis ratio analysis, common size financial statements, trend analysis, fund flow and cash flow statement. Recent trends in financial accounting: inflation accounting, introduction to human resources accounting. Recommended Books: 1. Paresh Shah: Basic Financial Accounting For Management, Oxford University Press. 2. Ramachandran, N. & Kakani, R.K. Financial Accounting for Management, Tata McGraw Hill. 3. Bhattacharya, S.K, Accounting for Management : Text and Cases, Vikas Publishing House, New Delhi 4. Bhattacharya, H., How to Read a Balance Sheet: Adapted to Indian laws & requirements Oxford and IBH Publishing Company Pvt. Ltd Reference Books 1. Grewal, T.S. Introduction to Accounting. S. Chand & Company, New Delhi 2. Horngren, Charles T., Sundem, Gary L., Elliott,John.A and Philbrick, Donna, Introduction to Financial Accounting , Prentice Hall International, Englewood Cliffs 3. Narayanaswamy, R. , Financial Accounting A Managerial Perspective, Prentice Hall of India, New Delhi. 4. Gupta, Ambrish, Financial Accounting for Management: An Analytical Perspective, Pearson Education, New Delhi. 5. Maheswari & Maheswari, Accounting for Managers, Vikas Publishing , New Delhi. 6. Anthony, Robert N. et al. Accounting: Text and cases, Tata McGraw Hill, New Delhi Note: 1. A minimum of Three (03) and maximum of Eight (08) cases shall be discussed by the faculty 2. The list of cases and other specific reference material including recent articles will be given by the instructor at the time of launching the course.

BPS Khanpur ACCOUNTING FOR MANAGERS Paper Code : SMS 104 Objective:This course is an introduction to accounting concepts and the operating characteristics of accounting systems. With a focus on both financial and managerial accounting, the course teaches students the basics of financial statements, how to interpret these statements, and how to make good decisions based on them. It is designed for the user of accounting information and not as an introduction to a professional accounting career. UNIT-I Financial Accounting-Concept, importance and scope, accounting principles, journal, ledger, trial balance, depreciation (Straight line and diminishing balance methods), and preparation of final accounts with adjustment. UNIT-II Analysis and interpretation of financial statements- meaning, importance and techniques, ratio analysis; fund flow analysis; cash flow analysis.

UNIT-III Cost accounting- meaning, importance, methods, techniques; classification of cost sheet; inventory valuation; an elementary knowledge of activity based costing. UNIT-IV Management accounting concept, need importance and scope; Budgetary control- meaning need, objectives, essentials of budgeting, different types of budgets; standard costing and variance analysis ( materials, labour); marginal costing and its application in managerial decision making. Suggested Readings: 1. Pandey, I.M. Management Accounting, Vikas Publishing House, New Delhi. 2. Mittal, S.N., Management Accounting and Financial Management, Shrree Mahavir Book Depot, New Delhi. 3. Jain, S.P and Narang K.L., Advanced Cost Accounting , Kalayni Publishers, Ludhiana. 4. Khan, M.Y. and Jain P.K. Management Accounting, TMH, New

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI


MASTER OF BUSINESS ADMINISTRATION (MBA) Accounting for Management
Course Code: MS 107 L - 4 Credits - 4 Objectives: The course aims at enabling students to understand the basic accounting principles and techniques of preparing & presenting the accounts for users of accounting information. The course also familiarize the students with the basic cost and management accounting concepts and their applications in managerial decision making. Course Contents: 1. Nature of Accounting Information: Scope of Accounting, Accounting concepts, Principles & Standards, Accounting Cycle, Journalisation, Subsidiary Books; Ledger Posting, Preparation of Trial Balance, Rectification of Error. Classification of Capital and Revenue. Fixed Assets and Depreciation Accounting. Preparation of Final Accounts, Manufacturing Account; Trading Account, Profit and Loss Account; Balance Sheet (with adjustments), Reports to be Annexed.

(14 Hours) 2. Cost Accounting: Objectives, Classification of Cost, Preparation of Cost Sheet, Material Cost Accounting, Perpetual Inventory Control, Inventory Valuation, EOQ, ABC Analysis, Setting of Reorder Level, Maximum Level, Minimum Level, Labour Cost Accounting, Remuneration and Incentive Schemes. Overhead Cost Allocations, Over and under Absorption. Job and Contract Costing, Operating Costing (Transportation, Powerhouse, Hospitals), Reconciliation of Financial and Cost Accounting (14 Hours) 3. Performance Evaluation Techniques: Introduction to Budgeting and Budgetary Control; Performance Budgeting; Classification of Budget; Standard Costing and Variance Analysis; Balanced Scorecard; Responsibility Accounting. (14 Hours) 4. Decision Making Techniques: Cost Volume Profit Analysis; Management Accounting for Decision Making and Control; EVA and Performance Measurement; Introduction to Activity Base Costing, Targeting Costing, Life Cycle Costing; Uniform Costing. (14 Hours) Text Books: 1. Maheshwari, S.N. (2nd ed., 2003). Financial and Cost Accounting. Sultan Chand & Sons. 2. Bhattacharya, Ashish K. (2003). Financial Accounting for Business Managers. Prentice Hall of India. 3. Arora, M. N. (2004). Cost Accounting. Vikas Publication. Reference Books: 1. Maheshwari, S.N. (8th ed., 2004 Vol-I) & (9th ed., 2004-Vol-II). Advanced Accountancy Vol. I & II. Vikas Publishing House. 2. ICAI, Accounting Standards (Latest). 3. Maheshwari, S.N. (2004). Corporate Accounting for Managers. Vikas Publishing House, New Delhi. 4. Khan, M.Y. and Jain, P.K (4th ed., 2004). Financial Management, Text, Problems & Cases. Tata McGraw Hill Company, New Delhi.